The Primary Purpose of Establishing Quality Control Policies and Procedures

question 41

Multiple Choice

The primary purpose of establishing quality control policies and procedures for deciding whether to accept a new client is to

• A) Enable the CPA firm to attest to the reliability of the client.
• B) Satisfy the CPA firm's duty to the public concerning the acceptance of new clients.
• C) Minimize the likelihood of association with clients whose management lacks integrity.
• D) Anticipate before performing any fieldwork whether an unqualified opinion can be expressed.

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Definitions:

Assigned Gender

The gender designation given to an individual at birth, often based on physical anatomy, which may or may not align with the individual's gender identity.

Gender Neutral

Not specific to any gender, applicable to all genders without preference or distinction.

Polar Opposite Traits

Characteristics that are directly opposing or completely different from each other, often used to describe personality traits or physical properties.

Traditional Western Society

A societal system characterized by historical cultural norms and values of Western Europe and North America, focusing on individualism and democracy.